The Seafarers’ Wages Regulations 2024
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Change 1
25 Payments and benefits in kind which do not form part of a seafarer’s remuneration
The following payments and benefits in kind do not form part of a seafarer’s basic or UK additional remuneration— (a) payments by way of an advance under an agreement for a loan or by way of an advance of wages; (b) payment of a pension, allowance or gratuity in connection with the seafarer’s retirement or as compensation for loss of office; (c) payment of an award made by a court or tribunal or a payment to settle proceedings which have been or might be brought before a court or tribunal, other than the payment of an amount due under the seafarer’s contract; (d) payments referable to the seafarer’s redundancy; (e) payment of an award for a suggestion made by the seafarer under a scheme established by the employer or operator to reward suggestions made by seafarers; (f) benefits in kind provided to the seafarer, whether or not a monetary value is attached to the benefit; (g) a voucher, stamp or similar document capable of being exchanged for money, goods or services (or for any combination of those things); (h) payments as respects hours which are not, or not treated as— (i) hours of time work in accordance with regulation 49, or (ii) hours of unmeasured work in accordance with regulation 55; (i) payments, in the context of salaried hours work, attributable to the hours to be reduced under regulation 39 (absences from work) whether directly or by reason of regulation 42(3) (where the seafarer works excess hours); (j) payments paid by the employer to the seafarer as respects hours of time work or unmeasured work in the pay reference period— (i) if there is a lower rate per hour which could be payable under the contract as respects that work (including if the work was done at a different time or in different circumstances), and (ii) to the extent that such payments exceed the lowest rate; (k) payments paid by the employer to the seafarer attributable to a particular aspect of the working arrangements or to working or personal circumstances that are not consolidated into the seafarer’s standard pay unless— (i) the payments fall within regulation 23 (UK additional remuneration); (ii) the payments are attributable to the performance of the seafarer in carrying out the work; (l) payments paid by the employer or operator to the seafarer as respects the seafarer’s expenditure in connection with the employment; (m) payments paid by the employer or operator to the seafarer representing amounts paid by customers by way of a service charge, tip, gratuity or cover charge; (n) payments paid by the employer or operator to the seafarer as respects travelling expenses that are allowed as deductions from earnings under section 338 of the Income Tax (Earnings and Pensions) Act 2003; (o) payment of a salary premium, unless the payment falls within regulation 23 (UK additional remuneration).
25 Payments and benefits in kind which do not form part of a seafarer’s remuneration
The following payments and benefits in kind do not form part of a seafarer’s basic or UK additional remuneration— (a) payments by way of an advance under an agreement for a loan or by way of an advance of wages; (b) payment of a pension, allowance or gratuity in connection with the seafarer’s retirement or as compensation for loss of office; (c) payment of an award made by a court or tribunal or a payment to settle proceedings which have been or might be brought before a court or tribunal, other than the payment of an amount due under the seafarer’s contract; (d) payments referable to the seafarer’s redundancy; (e) payment of an award for a suggestion made by the seafarer under a scheme established by the employer or operator to reward suggestions made by seafarers; (f) benefits in kind provided to the seafarer, whether or not a monetary value is attached to the benefit; (g) a voucher, stamp or similar document capable of being exchanged for money, goods or services (or for any combination of those things); (h) payments as respects hours which are not, or not treated as— (i) hours of time work in accordance with regulation 49, or (ii) hours of unmeasured work in accordance with regulation 55; (i) payments, in the context of salaried hours work, attributable to the hours to be reduced under regulation 39 (absences from work) whether directly or by reason of regulation 42(3) (where the seafarer works excess hours); (j) payments paid by the employer to the seafarer as respects hours of time work or unmeasured work in the pay reference period— (i) if there is a lower rate per hour which could be payable under the contract as respects that work (including if the work was done at a different time or in different circumstances), and (ii) to the extent that such payments exceed the lowest rate; (k) payments paid by the employer to the seafarer attributable to a particular aspect of the working arrangements or to working or personal circumstances that are not consolidated into the seafarer’s standard pay unless— (i) the payments fall within regulation 23 (UK additional remuneration); (ii) the payments are attributable to the performance of the seafarer in carrying out the work; (l) payments paid by the employer or operator to the seafarer as respects the seafarer’s expenditure in connection with the employment; (m) payments paid by the employer or operator to the seafarer representing amounts paid by customers by way of a service charge, tip, gratuity or cover charge; (n) payments paid by the employer or operator to the seafarer as respects travelling expenses that are allowed as deductions from earnings under section 338 of the Income Tax (Earnings and Pensions) Act 2003; (o) payment of a salary premium, unless the payment falls within regulation 23 (UK additional remuneration).
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